사학연금 보험료 부과소득 상·하한 기준의 문제점 및 개선방안에 관한 연구 = Reforming Maximum and Minium Pensionable Earnings Thresholds for Teachers’ Pension

다국어 초록 (Multilingual Abstract)

This study explores mid- to long-term measures to improve upper and lower levels of monthly qualifying earnings for Teachers’ Pension by systematical and in-depth analysis. The main results related to the lower level are as follows: First, the current lower limit is relatively low. Second, the minimum earnings threshold is divided into five boundaries by school grades and occupations, causing equity problems associated with contributions and pension benefits between insured persons of Teachers’ Pension. Third, the various lower boundaries create problems in terms of acceptability of insured persons. Fourth, there is no indexation method of the lower limit. The main results related to the upper limit are as follows: First, the level of the upper limit for calculation of pension benefits including retirement pension appears to be relatively appropriate, but the level of the upper limit for lump sum is considered to be somewhat higher. Second, the upper limit is dualized into thresholds for calculating pension benefits and lump sum payments, and that for lump sum is divided again into teachers and employees, thus, there are issues of balance between contributions and pension benefits and of insured persons’ acceptability. Third, it is necessary to review the change in the indexation method. As a result, a measure that the current lower limit is unified and raised step by step, a plan to unify the dualized upper limits, and the average monthly income rate of insured persons as an alternative indexation method of the upper and lower limits were suggested.

참고문헌 (Reference)

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